银行贷款风险评估中的现金流量分析

本文对现金流量在银行贷款风险评估中的作用进行分析，认为银行贷款仅以利润作为贷款发放的唯一指标是不恰当的，并且银行贷款仅从流动比率、速动比率、资产负债率等指标静态分析借款企业偿债能力存在着一定的缺陷。银行贷款风险评估中应利用借款企业现金流量信息，并从经营活动现金净流量、投资活动现金净流量、筹资活动现金净流量等信息对银行贷款风险进行评估及利用现金流量分析指标进行分析。

Analysis of Cash Flows in Risk Evaluation on Bank Loans

In this paper, analysis was made for the effect of cash flows in the risk evaluation on bank loans. The con- clusion of the analysis shows that it is inappropriate to take the profit as the only index for granting loans,and that there is limitation in bank loans if the static analysis is used for the solvency of an enterprise only by using indexes such as liquidity ratio, velocity rate and equity-debt ratio. In the risk evaluation on bank loans, the cash flow information for an enterprise should be utilized and make the risk evaluation based on such information as net cash flows in operating activities, net cash flows in investment activities, net cash flows in financing activities and etc, and the analysis should be made by using cash flow analysis indexes.